Articles by Deepesh Jagwani
View Full Profile
How are Dividends Taxed?
Deepesh Jagwani 25 May 2020 at 10:10Finance Act 2020 abolishe dividend distribution to tax shifts the burden of tax on dividend over the shareholders. Finance Act proposes for moving towards classical system of taxing dividends in the hands of shareholders/unitholders. The dividend is income in the hands of shareholders and not a company. Therefore, the incidence of tax should fall on the shareholders.
Popular Articles
- Savings Bank Account Limit As Per New Income Tax Rules 2026
- TDS on Purchase of Property: New Reporting System For Tax Year 2026-27
- New Income Tax Rules 2026: All Major Changes Explained for Salaried, Businesses & Investors
- Form No. 141 Schedule A Explained: New Rent TDS Reporting Rules from April 2026
- Income Tax Free Limit for AY 2026-27: Complete Guide
- Evolution of IGST/CGST/SGST Utilization. Understanding New Rule from February 2026
- New TDS Rules 2026: Complete Guide to Form 141 Schedule C & Section 393(1)
- TDS Payment Under Income Tax Act 2025: New Process For Generating and Paying Challans
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
